Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 07-01-2023 , and ending 06-30-2024
BCheck if applicable:
CName of organization
WORLD LEARNING INC
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1 Kipling Road PO Box 676
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Brattleboro, VT05302
D Employer identification number

03-0179592
E Telephone number

G Gross receipts $ 113,052,990
F Name and address of principal officer:
Carol Jenkins
1015 15th Street NW
9th Floor
Washington,DC20005
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
www.worldlearninginc.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1932
M State of legal domicile: VT
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: To work globally to enhance the capacity and commitment of individuals, institutions, and communities to create a more sustainable, peaceful, and just world.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 25
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 24
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 465
6 Total number of volunteers (estimate if necessary) ............. 6 9
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,315,934 1,434,570
9 Program service revenue (Part VIII, line 2g) ......... 106,227,419 106,918,435
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 940,307 2,332,224
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 180,723 168,918
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 108,664,383 110,854,147
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 13,431,432 14,734,915
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 36,324,591 38,893,808
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 4,514
b Total fundraising expenses (Part IX, column (D), line 25) 1,006,568    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 62,730,947 56,897,084
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 112,486,970 110,530,321
19 Revenue less expenses. Subtract line 18 from line 12....... -3,822,587 323,826
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 69,242,962 67,217,249
21 Total liabilities (Part X, line 26)............. 23,642,046 18,717,562
22 Net assets or fund balances. Subtract line 21 from line 20..... 45,600,916 48,499,687
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: Creating a more sustainable, peaceful, and just world through education, development, and exchange since 1932. As both an accredited academic institution and an international NGO, World Learning Inc. offers the best of theory and practice to individuals and institutions in 162 countries. We believe that our work, grounded in our experiential approach to learning, helps people become the best version of themselves. By offering opportunities for people to learn about and experience the world, and develop their skills, confidence, and understanding, we create leaders who effect positive change in their communities and around the world.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 64,980,281 including grants of $ 12,593,868 ) (Revenue $ 70,545,992 )
Global Development and Exchange - World Learning is a global development and exchange nonprofit that works to create a more sustainable, peaceful, and just world through education, cultural exchange, and development. Through a portfolio of nearly 100 programs with participants representing more than 130 different countries worldwide, we help to equip individuals and institutions with fundamental competencies, 21st-century skills, and intercultural understanding to solve today's most pressing and complex challenges. We work globally to build the capacity of individuals, communities, and institutions to take ownership of their own development, secure just and effective policies, and drive sustainable positive change. Our activities include supporting STEM centers for youth in Algeria; implementing youth leadership programs; digital and in-person cultural exchanges; providing training to teachers; and working to support primary schools in Lebanon to help enhance literacy and numeracy skills. Through our exchange programs for both youth and adults, we aim to foster intercultural understanding and forge connections worldwide. We believe that when people from diverse backgrounds understand each other, they can form vital partnerships that contribute to a more inclusive, sustainable, and peaceful world. At the core of our approach to global development are strong local partnerships and experiential learning methods, grounded in our organization's 90-year history to identify solutions to pressing global and local development challenges in areas such as global education, capacity strengthening, youth workforce development, entrepreneurship, TESOL, civic engagement, and support for refugee resettlement. Locally driven international development projects build the foundations of citizen participation in under-represented communities around the world. By connecting people through experiential learning and opportunities to practice what the organization teaches, World Learning has created a vast global network of students and alumni, faculty, staff, and local partners working together to inspire and lead effective social change. Learn more at: https://www.worldlearning.org/what-we-do/.
4b (Code:   ) (Expenses $ 22,738,484 including grants of $ 733,039 ) (Revenue $ 24,681,492 )
SIT Study Abroad - A pioneer in experiential, field-based study abroad programs, offers accredited academic semester, summer, and custom-term programs for undergraduate students in over 40 countries worldwide, as well as comparative honors programs in multiple locations. Our mission is to prepare students to be inter-culturally effective leaders, professionals, and citizens. In doing so, SIT Study Abroad fosters a worldwide network of individuals and organizations committed to responsible global citizenship. The SIT Study Abroad experience includes rigorous academic programs delivered through a field-based, experiential approach; undergraduate research through Independent Study Project Case Studies; cultural immersion via fieldwork, intensive language classes, and urban and rural homestays with local families. A small group of students in each program is supported by SIT faculty and staff, homestay families, local experts, and community members, and a commitment to reciprocity as the foundation of our educational philosophy. SIT Independent Study Projects often lead to advanced research opportunities, including Fulbright and Watson fellowships. Learn more at https://studyabroad.sit.edu/about/.
4c (Code:   ) (Expenses $ 6,883,214 including grants of $ 159,680 ) (Revenue $ 7,708,145 )
International Honors Programs (IHP) - IHP offers undergraduate students a unique comparative learning opportunity to analyze and contrast today's global conditions, evaluate issues and challenges, and compare solutions across countries and cultures. IHP participants study issues relating to public health, the environment, globalization, urban planning, governance, food security and agriculture, international relations, social justice, and human rights. Learn more at https://studyabroad.sit.edu/programs/ihp-comparative-programs/.
(Code:   ) (Expenses $ 2,725,744 including grants of $ 702,293 ) (Revenue $ 1,694,321 )
The Experiment in International Living (EIL)- EIL, World Learning's founding program, is a pioneer of abroad and virtual youth exchange programs since 1932. The Experiment empowers high school students to step off the beaten path, experience the world as a classroom, immerse themselves in other cultures, and build the knowledge and skills needed to solve the challenges of tomorrow. Learn more at https://www.experiment.org/.
(Code:   ) (Expenses $ 2,618,806 including grants of $ 546,035 ) (Revenue $ 1,917,525 )
SIT Graduate Institute - The SIT Graduate Institute is a global university, offering graduate students and professionals internationally focused full-time and part-time hybrid accredited master's degrees, as well as certificate and professional development programs. Program options are provided in the U.S. and globally, including Argentina, Ecuador, Iceland, India, Jordan, Kenya, Malawi, Morocco, Serbia, South Africa, Spain, Switzerland, Tanzania, Turkey, and Vietnam. The SIT Graduate Institute's mission is to prepare students to be inter-culturally effective leaders, professionals, and citizens. In doing so, it fosters a worldwide network of individuals and organizations committed to responsible global citizenship. Programs include international education, Sustainable Development Practice, TESOL, climate change policy and advocacy, humanitarian assistance and crisis management, global health, and diplomacy and international relations. SIT Graduate Institute alumni and partners are engaged in creating, leading, and developing social justice, educational, and international development organizations around the world. Degree candidates include high-ranking government officials and leaders in civil society from the developing world. SIT Graduate Institute served as a training center for early Peace Corps volunteers and today attracts many returned volunteers as staff and students. Learn more at https://graduate.sit.edu/.
(Code:   ) (Expenses $ 107,653 including grants of $ 0 ) (Revenue $ 370,960 )
Other program services, including TESOL and auxiliary student services.
4d Other program services (Describe in Schedule O.)
(Expenses $ 5,452,203 including grants of $ 1,248,328 ) (Revenue $ 3,982,806 )
4e Total program service expenses100,054,182
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment
List of Attached Documents:
// Content
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
846
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
465
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: AG , AQ , AR , AS , BL , BM , CH , CI , CM , CO , EC , ET , EZ , GH , IC , ID , IN , JO , KE , KV , LE , MA , MG , MX , MY , NL , NP , NU , PE , PM , PO , RI , RW , SA , SF , SG , SP , SZ , TS , TZ , UG , UK , VM
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
25
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
AK , AL , AR , CA , CO , CT , FL , GA , HI , IL , KS , KY , LA , MA , MD , ME , MI , MN , MO , MS , NC , ND , NH , NJ , NM , NY , OH , OK , OR , PA , RI , SC , TN , UT , VA , WA , WI , WV
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
Mersea Mulat Boku1015 15th Street NW9th FloorWashington,DC20005 (202) 645-5244
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Carol Jenkins......................................................................
CEO
55
.................
0
X   X       473,388 0 32,820
(2) Konstantin Lomidze......................................................................
SVP Finance, CFAO
55
.................
0
    X       277,691 0 54,436
(3) Sophia Howlett......................................................................
President, SIT
55
.................
0
    X       281,775 0 35,249
(4) Lisa Rae......................................................................
SVP of Legal Affairs and General Counsel
55
.................
0
    X       211,896 0 44,091
(5) Sravani Ghosh-Robinson......................................................................
VP, Business Development
40
.................
0
        X   171,893 0 43,230
(6) Anne Brnger......................................................................
Vice President, Human Resources & IT
40
.................
0
        X   183,652 0 31,370
(7) Said Graiouid......................................................................
Provost and Dean of Faculty
40
.................
0
        X   189,726 0 23,377
(8) Melissa M Oppenheimer......................................................................
Vice President, Global Programs
40
.................
0
        X   197,077 0 10,339
(9) Alexandre Lambert......................................................................
Academic Director
40
.................
0
        X   190,738 0 5,377
(10) Allen B Cutler......................................................................
Trustee, Board Chair
2
.................
0
X   X       0 0 0
(11) Aicha Naomi Cooper......................................................................
Trustee, Vice Chair
2
.................
0
X   X       0 0 0
(12) Jack Benson......................................................................
Trustee, Vice Chair
2
.................
0
X   X       0 0 0
(13) Jennifer Backus......................................................................
Trustee, Vice Chair
2
.................
0
X   X       0 0 0
(14) Michael Clarfeld......................................................................
Trustee, Vice Chair
2
.................
0
X   X       0 0 0
(15) Bisa Williams......................................................................
Trustee
1.5
.................
0
X           0 0 0
(16) Brandolon Barnett......................................................................
Trustee [from 10/2023]
1.5
.................
0
X           0 0 0
(17) Cheryl Winter Lewy......................................................................
Trustee [through 10/2023]
1.5
.................
0
X           0 0 0
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Elana Aquino........................................................................
Trustee [from 10/2023]
1.5
.......................0
X           0 0 0
(19) Elizabeth Clay Roy........................................................................
Trustee
1.5
.......................0
X           0 0 0
(20) John Wanda........................................................................
Trustee
1.5
.......................0
X           0 0 0
(21) Lahcen Haddad........................................................................
Trustee [through 10/2023]
1.5
.......................0
X           0 0 0
(22) Laura Roos........................................................................
Trustee
1.5
.......................0
X           0 0 0
(23) Lauren Landis........................................................................
Trustee
1.5
.......................0
X           0 0 0
(24) Lawrence S Cooley........................................................................
Trustee [through 10/2023]
1.5
.......................0
X           0 0 0
(25) Lynne Maguire........................................................................
Trustee
1.5
.......................0
X           0 0 0
(26) Mahesh Daas........................................................................
Trustee
1.5
.......................0
X           0 0 0
(27) Michael Siegal........................................................................
Trustee
1.5
.......................0
X           0 0 0
(28) Nicole Isaac........................................................................
Trustee
1.5
.......................0
X           0 0 0
(29) Raimund Grube........................................................................
Trustee
1.5
.......................0
X           0 0 0
(30) Rajesh Misra........................................................................
Trustee
1.5
.......................0
X           0 0 0
(31) Roopali Phadke........................................................................
Trustee
1.5
.......................0
X           0 0 0
(32) Sarah Ingersoll........................................................................
Trustee
1.5
.......................0
X           0 0 0
(33) Sean Kirk........................................................................
Trustee [from 10/2023]
1.5
.......................0
X           0 0 0
(34) Spencer Boyer........................................................................
Trustee [from 10/2023]
1.5
.......................0
X           0 0 0
(35) Travis Feldler........................................................................
Trustee [from 10/2023]
1.5
.......................0
X           0 0 0
(36) Virgil Miller........................................................................
Trustee
1.5
.......................0
X           0 0 0
(37) Virginia A Loeb........................................................................
Trustee [through 10/2023]
1.5
.......................0
X           0 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 2,177,836 0 280,289
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 51
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
Grant Thornton LLP

75 State Street
No 13
Boston,MA02109
Audit and tax services 240,196
Greystone

12505 Park Potomac Avenue
Suite 420
Potomac,MD20854
Investment Management 114,087
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues..1b 0
c Fundraising events..1c 0
d Related organizations1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and similar amounts not included above1f 1,434,570
g Noncash contributions included in lines 1a - 1f:$ 1g 86,558
h Total. Add lines 1a-1f....... 1,434,570
 Program Service RevenueAmt Business Code
2a Global Development and Exchange 813410 70,545,992 70,545,992 0 0
b Study Abroad 611310 24,681,492 24,681,492 0 0
c International Honors Program 611310 7,708,145 7,708,145 0 0
d SIT Graduate Institute 611310 1,917,525 1,917,525 0 0
e The Experiment in Int'l Living 611600 1,694,321 1,694,321 0 0
f All other program service revenue. 370,960 370,960 0 0
g Total. Add lines 2a–2f ..... 106,918,435
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 689,622 0 0 689,622
4 Income from investment of tax-exempt bond proceeds 0 0 0 0
5 Royalties........... 0 0 0 0
(i) Real (ii) Personal
6a Gross rents 6a 41,830 0
b Less: rental expenses 6b 39,955 0
c Rental income or (loss) 6c 1,875 0
d Net rental income or (loss)....... 1,875 0   1,875
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 3,801,490 0
b Less: cost or other basis and sales expenses 7b 2,158,888 0
c Gain or (loss) 7c 1,642,602 0
d Net gain or (loss)......... 1,642,602 0 0 1,642,602
8a Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a Credit card rebate 900099 156,145 0 0 156,145
b Dormitory rental 611310 10,800 0 0 10,800
c            
d All other revenue .... 98 0 0 98
e Total. Add lines 11a–11d ...... 167,043
12 Total revenue. See instructions..... 110,854,147 106,918,435 0 2,501,142
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 7,298,354 7,298,354
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 1,375,890 1,375,890
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 6,060,671 6,060,671
4 Benefits paid to or for members ....... 0 0
5 Compensation of current officers, directors, trustees, and key employees ........... 1,434,926 432,111 1,002,815 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0 0 0 0
7 Other salaries and wages........ 30,131,592 25,114,614 4,450,410 566,568
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 901,567 770,381 114,340 16,846
9 Other employee benefits ....... 4,745,710 4,060,431 600,465 84,814
10 Payroll taxes ........... 1,680,013 1,373,226 277,504 29,283
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 504,055 136,220 355,025 12,810
c Accounting ........... 552,785 298,926 253,859 0
d Lobbying ........... 0 0 0 0
e Professional fundraising services. See Part IV, line 17 4,514 4,514
f Investment management fees ...... 133,078 120,942 9,988 2,148
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,893,348 2,607,773 278,847 6,728
12 Advertising and promotion .... 516,198 453,870 62,276 52
13 Office expenses ....... 1,071,923 804,849 210,067 57,007
14 Information technology ...... 1,186,587 1,017,016 152,981 16,590
15 Royalties .. 0 0 0 0
16 Occupancy ........... 2,858,124 2,345,221 459,256 53,647
17 Travel ............ 3,202,852 3,108,358 78,250 16,244
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0 0 0 0
19 Conferences, conventions, and meetings .... 230,405 211,574 14,053 4,778
20 Interest ........... 10,480 0 10,480  
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization .. 595,828 498,597 83,296 13,935
23 Insurance ... 588,387 54,739 533,648 0
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Direct program costs: Global dev't. 26,299,794 26,299,794 0 0
b Direct program costs: SSA 9,747,298 9,747,298 0 0
c Direct program costs: IHP 3,739,552 3,739,552 0 0
d Direct program costs: EIL 1,118,493 1,118,493 0 0
e All other expenses 1,647,897 1,005,282 522,011 120,604
25 Total functional expenses. Add lines 1 through 24e 110,530,321 100,054,182 9,469,571 1,006,568
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,205,320 1 1,252,866
2 Savings and temporary cash investments ......... 3,439,980 2 3,110,271
3 Pledges and grants receivable, net ...... 10,196,633 3 7,076,154
4 Accounts receivable, net ............. 1,369,139 4 589,931
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 51,811 7 33,043
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 3,008,046 9 4,224,684
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 19,550,490
b Less: accumulated depreciation 10b 16,954,033 2,974,926 10c 2,596,457
11 Investments—publicly traded securities . 25,326,277 11 28,781,732
12 Investments—other securities. See Part IV, line 11 ..... 17,185,320 12 16,247,329
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 4,485,510 15 3,304,782
16 Total assets. Add lines 1 through 15 (must equal line 33)... 69,242,962 16 67,217,249
Liabilities 17 Accounts payable and accrued expenses ..... 15,977,566 17 11,293,541
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 7,664,480 19 7,424,021
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 0 25 0
26 Total liabilities. Add lines 17 through 25.. 23,642,046 26 18,717,562
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 3,545,746 27 4,074,899
28 Net assets with donor restrictions ........... 42,055,170 28 44,424,788
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 45,600,916 32 48,499,687
33 Total liabilities and net assets/fund balances ........ 69,242,962 33 67,217,249
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
110,854,147
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
110,530,321
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
323,826
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
45,600,916
5
Net unrealized gains (losses) on investments ...............
5
2,537,678
6
Donated services and use of facilities .................
6
0
7
Investment expenses .....................
7
0
8
Prior period adjustments .....................
8
0
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
37,267
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
48,499,687
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID: 23018249
Software Version: v1.00
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2023 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2023
(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2023. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2024. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 


Return Reference Explanation
Schedule A (Form 990) 2023


Additional Data


Software ID: 23018249
Software Version: v1.00
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
WORLD LEARNING INC
 
Employer identification number
03-0179592
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2022

Schedule C (Form 990) 2022
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2022


Schedule C (Form 990) 2022
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
Yes
 
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
Yes
 
0
e
Publications, or published or broadcast statements? ...........................................................
Yes
 
0
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
1,108
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
Yes
 
0
i
Other activities? ...................................................................................................................
Yes
 
500
j
Total. Add lines 1c through 1i ....................................................................................................
1,608
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C, Part II-B, Line 1 1b, 1g. DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY: 47. WORLD LEARNING HAS PERIODIC DIRECT CONTACT WITH THESE PARTIES IN SUPPORT OF U.S. PROGRAMS RELATED TO INTERNATIONAL EDUCATION, DEVELOPMENT, NEW AMERICANS, AND EXCHANGES. ADVOCACY DAYS: WORLD LEARNING PARTICIPATED IN ONE ADVOCACY DAY FACILITATED BY THE ALLIANCE FOR INTERNATIONAL EXCHANGE, WHERE IT PRESENTED THE IMPACT OF EXCHANGES ON AMERICAN AND INTERNATIONAL PARTICIPANTS, AS WELL AS ON U.S. HOST COMMUNITIES. DURING THE ADVOCACY DAY, WORLD LEARNING MET WITH 11 MEMBERS OF CONGRE SS OR THEIR STAFF. MEETINGS WITH CONGRESSIONAL STAFF AND STATE LEGISLATORS: WORLD LEARNING PARTICIPATED IN 36 MEETINGS, INCLUDING WITH STAFF FROM THE U.S. CONGRESSIONAL DELEGATION OF VERMONT, THE HOUSE AND SENATE APPROPRIATIONS COMMITTEES, THE HOUSE FOREIGN AFFAIRS COMMITTEE, THE SENATE FOREIGN RELATIONS COMMITTEE, AND VERMONT STATE LEGISLATORS. DISCUSSIONS FOCUSED ON WORLD LEARNING'S CONTRIBUTION TO PROMOTING INTERNATIONAL EDUCATION AND EXCHANGES THAT BENEFIT AMERICAN CITIZENS AND U.S. COMMUNITIES. ADDITIONAL TOPICS INCLUDED SUPPORT FOR THE INTERNATIONAL AFFAIRS BUDGET, SUPPORT OF NEW AMERICANS SETTLING IN RURAL COMMUNITIES IN VERMONT, AND, ON RARE OCCASIONS, FUNDING REQUESTS FOR RELATED ACCOUNTS._______1d. MAILINGS TO MEMBERS, LEGISLATORS, OR THE PUBLIC: 11. WORLD LEARNING JOINED 11 COMMUNITY SIGN-ON LETTERS TO MEMBERS, LEGISLATORS, OR THE PUBLIC, INCLUDING MEMBERS OF THE 118TH CONGRESS, THE WHITE HOUSE, THE NATIONAL SECURITY COUNCIL, AND THE OFFICE OF MANAGEMENT AND BUDGET. SPECIFICALLY, WORLD LEARNING JOINED 7 COMMUNITY SIGN-ON LETTERS TO MEMBERS OF THE 118TH CONGRESS, 2 COMMUNITY SIGN-ON LETTERS TO THE WHITE HOUSE, 1 COMMUNITY SIGN-ON LETTER JOINTLY TO THE NATIONAL SECURITY COUNCIL AND THE OFFICE OF MANAGEMENT AND BUDGET, AND 1 LETTER TO THE OFFICE OF MANAGEMENT AND BUDGET. WORLD LEARNING JOINED COMMUNITY SIGN-ON LETTERS EXPRESSING SUPPORT FOR EMERGENCY ASSISTANCE THROUGH SUPPLEMENTAL RESOURCES TO ADDRESS INCREASED NEEDS RELATED TO HUMANITARIAN ASSISTANCE, FOOD SECURITY, AND GLOBAL HEALTH; FUNDING FOR INTERNATIONAL HUMANITARIAN AND U.S. FOREIGN ASSISTANCE; CONTINUED RESOURCES FOR U.S. CITIZEN DIPLOMACY; AND SUPPORT FOR THE READ ACT REAUTHORIZATION TO IMPROVE U.S. PROGRAMMING IN INTERNATIONAL EARLY CHILDHOOD EDUCATION. THE EXPENSES ASSOCIATED WITH THESE ACTIVITIES ARE CONSIDERED IMMATERIAL. ACCORDINGLY, WORLD LEARNING HAS NOT MADE ANY INTERNAL ALLOCATIONS, AND NO AMOUNTS HAVE BEEN REPORTED. ______1e. PUBLICATIONS OR PUBLISHED BROADCAST STATEMENTS: 2. THE CEO OF WORLD LEARNING COAUTHORED AN OPINION PIECE VIA AN ONLINE PUBLICATION IN SUPPORT OF THE BIPARTISAN READ ACT REAUTHORIZATION TO IMPROVE U.S. PROGRAMMING IN INTERNATIONAL EARLY CHILDHOOD EDUCATION. THE CEO LATER EXPRESSED APPRECIATION VIA SOCIAL MEDIA FOR BIPARTISAN CONGRESSIONAL ACTION ON THE READ ACT REAUTHORIZATION. THE EXPENSES ASSOCIATED WITH THESE ACTIVITIES ARE CONSIDERED IMMATERIAL. ACCORDINGLY, WORLD LEARNING HAS NOT MADE ANY INTERNAL ALLOCATIONS, AND NO AMOUNTS HAVE BEEN REPORTED. ______1h. RALLIES, DEMONSTRATIONS, SEMINARS, CONVENTIONS, SPEECHES, LECTURES, OR ANY SIMILAR MEANS: 1. WORLD LEARNING PARTICIPATED IN A WIDELY ATTENDED PUBLIC EVENT IN THE U.S. SENATE, HOSTED BY THE BASIC EDUCATION COALITION, WHICH FOCUSED ON IMPROVING INTERNATIONAL EARLY CHILDHOOD EDUCATION, INCLUDING THROUGH THE BIPARTISAN READ ACT REAUTHORIZATION TO STRENGTHEN RELATED U.S. PROGRAMMING. THE EXPENSES ASSOCIATED WITH THESE ACTIVITIES ARE CONSIDERED IMMATERIAL. ACCORDINGLY, WORLD LEARNING HAS NOT MADE ANY INTERNAL ALLOCATIONS, AND NO AMOUNTS HAVE BEEN REPORTED. ______1i. OTHER ACTIVITIES: WORLD LEARNING PAYS DUES TO VARIOUS ORGANIZATIONS THAT ENGAGE IN LOBBYING IN SUPPORT OF U.S. FOREIGN ASSISTANCE AND THE INTERNATIONAL AFFAIRS BUDGET. HOWEVER, WORLD LEARNING HAS NOT MADE ANY INTERNAL ALLOCATION OF SUCH DUES; THEREFORE, ONLY AMOUNTS EXPLICITLY SPECIFIED AS LOBBYING ARE REPORTED.
Schedule C (Form 990) 2022


Additional Data


Software ID: 23018249
Software Version: v1.00

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 40,822,907 40,912,367 46,792,384 38,588,167 38,277,610
b Contributions ... 68,559 71,570 238,184 99,587 2,093,622
c Net investment earnings, gains, and losses 4,321,953 2,499,727 -3,566,559 9,470,733 1,024,954
d Grants or scholarships ... 581,496 852,971 756,895 883,572 1,403,168
e Other expenditures for facilities
and programs ...
1,409,771 1,807,786 1,794,747 482,531 1,404,851
f Administrative expenses .... 0 0 0 0 0
g End of year balance ...... 43,222,152 40,822,907 40,912,367 46,792,384 38,588,167
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow0 %
b
Permanent endowment right arrow78.2 %
c
Term endowment right arrow21.8 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ..... 0 479,922 479,922
b Buildings .... 0 8,766,543 7,778,638 987,905
c Leasehold improvements 0 958,274 659,984 298,290
d Equipment .... 0 5,365,664 4,772,099 593,565
e Other ..... 0 3,980,087 3,743,312 236,775
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 2,596,457
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives......... 0  
(2) Closely-held equity interests........ 0  
(3) Other
(A) Fixed income strategies - non publicly traded
1,088,631 F

(B) Hedge funds
10,405,991 F

(C) Private equity funds
4,456,111 F

(D) Real estate funds
49,590 F

(E) Beneficial Interest in Remainder Trust
247,006 F
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 16,247,329
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 0
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part V, Line 4 World Learning's Endowment Fund is a long-term financial resource for World Learning and the execution of its mission. On an annual basis the Fund provides important financial resources to World Learning, primarily in the forms of 1) scholarship funding for participants in its academic and exchange programs and, 2) support for programs, new initiatives, and field projects.
Schedule D, Part X, Line 2 World Learning has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements.
Schedule D (Form 990) 2022


Additional Data


Software ID: 23018249
Software Version: v1.00




SCHEDULE E(Form 990)

Department of the Treasury
Internal Revenue Service
Schools

Right pointing arrow large image Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Go to www.irs.gov/Form990EZ for the latest information.
OMB No. 1545-0047 2023Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at
all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through
newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no
solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please
describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .
3
Yes
 
 
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
 
No
b
Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
 
No
c
Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .
5c
 
No
d
Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .
5d
 
No
e
Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
 
No
f
Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5f
 
No
g
Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5g
 
No
h
Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain on Part II. . . . . . . . . . . . . . . . . . . . . . . . . .
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50085D
Schedule E (Form 990) (2023)
Schedule E (Form 990) (2023)
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.
Return Reference Explanation
Schedule E, Part I, Line 3 World Learning's non-discrimination policy is published in its printed promotional materials and printed registration materials, and also made available on the organization's website. World Learning does not discriminate on the basis of race, color, ethnic or national origin, sex, sexual orientation, gender identity religion, age, ancestry, disability, military status, veteran status, or other non-merit reasons, in admissions, educational programs, or activities and employment, and complies with all applicable federal and state laws regarding nondiscrimination and affirmative action, including Title IX of the Education Amendments of 1972 and Section 504 of the Rehabilitation Act of 1973, and Title VII of the Civil Rights Act of 1964.
Schedule E, Part I, Line 6 World Learning receives funding from the US Department of Education in the form of Federal Stafford Loan for eligible SIT Graduate Institute students.
Schedule E (Form 990) (2023)
Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
Central America and the Caribbean 1 10 Program Services Education 633,471
Central America and the Caribbean 0 0 Grantmaking   49,320
Central America and the Caribbean 0 0 Investments   10,810,640
East Asia and the Pacific 6 38 Program Services Education 2,156,786
East Asia and the Pacific 0 0 Grantmaking   95,881
Europe (including Iceland and Greenland) 8 41 Program Services Education 7,139,737
Europe (including Iceland and Greenland) 0 0 Program Services Exchange and Training 26,146
Europe (including Iceland and Greenland) 0 0 Grantmaking   462,440
Europe (including Iceland and Greenland) 0 0 Investments   1,788,465
Middle East and North Africa 6 91 Program Services Education 13,569,154
Middle East and North Africa 2 27 Program Services Exchange and Training 1,244,141
Middle East and North Africa 0 0 Grantmaking   4,723,389
North America (including Canada and Mexico, but not the United States) 1 5 Program Services Education 15,246
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Exchange and Training 26,712
North America (including Canada and Mexico, but not the United States) 0 0 Grantmaking   68,560
North America (including Canada and Mexico, but not the United States) 0 0 Investments   153,726
Russia and Neighboring States 0 0 Program Services Education 53,813
Russia and Neighboring States 0 0 Program Services Exchange and Training 234,246
Russia and Neighboring States 0 0 Grantmaking   134,331
South America 6 38 Program Services Education 4,657,399
South America 0 0 Grantmaking   214,082
South Asia 3 32 Program Services Education 994,297
South Asia 0 0 Grantmaking   111,044
Sub-Saharan Africa 14 73 Program Services Education 2,493,744
Sub-Saharan Africa 0 0 Grantmaking   201,624
3a Sub-total ....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 47 355 52,058,394
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
Middle East and North Africa Participant Exchanges 2,728,198 wire transfers 0 n/a n/a
Middle East and North Africa Education 17,862 wire transfers 0 n/a n/a
South America Youth Ambassadors Program 39,419 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Participant Exchanges 189,314 wire transfers 0 n/a n/a
Middle East and North Africa Participant Exchanges 57,322 wire transfers 0 n/a n/a
Middle East and North Africa Participant Exchanges 85,912 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Participant Exchanges 5,088 wire transfers 0 n/a n/a
South America Youth Ambassadors Program 65,212 wire transfers 0 n/a n/a
Middle East and North Africa Education 1,648,938 wire transfers 0 n/a n/a
Middle East and North Africa Education 5,909 wire transfers 0 n/a n/a
Middle East and North Africa Education 17,539 wire transfers 0 n/a n/a
Middle East and North Africa Education 6,278 wire transfers 0 n/a n/a
Middle East and North Africa Education 11,265 wire transfers 0 n/a n/a
Middle East and North Africa Education 11,265 wire transfers 0 n/a n/a
Middle East and North Africa Education 11,269 wire transfers 0 n/a n/a
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
8
3 Enter total number of other organizations or entities .......................MediumBullet
7
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
Scholarships/Small grants Europe (including Iceland and Greenland) 124 319,698 account credit/wire 0 n/a n/a
Scholarships/Small grants Middle East and North Africa 55 119,285 account credit/wire 0 n/a n/a
Scholarships South America 82 238,797 account credit 0 n/a n/a
Scholarships/Small grants South Asia 23 53,491 account credit/wire 0 n/a n/a
Scholarships/Small grants Sub-Saharan Africa 95 264,162 account credit/wire 0 n/a n/a
Scholarships/Small grants East Asia and the Pacific 42 95,881 account credit/wire 0 n/a n/a
Scholarships/Small grants Central America and the Caribbean 14 49,320 account credit/wire 0 n/a n/a
Small grants Russia and the newly independent States 7 16,900 wire 0 n/a n/a
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 2 Monitoring use of grants to organizations outside the US includes the following procedures: 1) obtain pre-award survey (for new grant recipients only); 2) obtain and review monthly or quarterly financial statements from recipients; 3) review financial reports and operational cash-flow status; 4) review recipients' local audit reports when available; 5) review programmatic reports from recipients; and 6) conduct monitoring and evaluation to assess sub-recipient performance. World Learning offers grants and scholarships to international students based on several criteria, including need and demonstrated commitment to the SIT's mission. Financial Aid Office awards financial aid to qualifying students based on several criteria and donors restrictions. Furthermore, in collaboration with Accounts Receivable Office, the Financial Aid Office monitors financial aid disbursements throughout the year.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2023
Additional Data


Software ID: 23018249
Software Version: v1.00




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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number
03-0179592
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) Cleveland Council on World Affairs
812 Huron Rd E 650
Cleveland,OH44115
34-0720549 501c3 31,119 0 N/A N/A Participant Exchanges
(2) Global Ties KC
30 West Pershing Road
Suite 405
Kansas City,MO64108
43-1727811 501c3 20,811 0 N/A N/A Young Leaders Exchange Programs
(3) Management System International Inc
200 12th Street South
Suite 1200
Arlington,VA22202
52-1215041 501c3 1,326,097 0 N/A N/A Participant Exchanges
(4) Foundation for International Understanding Through Students
University of Washington HUB 206
Box 352233
Seattle,WA98195
91-0646781 501c3 36,506 0 N/A N/A Youth Program
(5) World Affairs Council of Oregon
1200 SW Park Ave
3rd Floor
Portland,OR97205
93-0568356 501c3 24,620 0 N/A N/A Participant Exchanges
(6) Colleagues International
555 West Crosstown Parkway
203
Kalamazoo,MI49008
38-3051840 501c3 65,066 0 N/A N/A Young Leaders Exchange Programs
(7) Georgetown University
3700 O St NW
Washington,DC20057
53-0196603 501c3 1,346,835 0 N/A N/A Participant Exchanges
(8) Amigos de las Americas
1800 West Loop South
Suite 1325
Houston,TX77055
74-1547146 501c3 677,000 0 N/A N/A Participant Exchanges
(9) Vermont Council on World Affairs
60 Main St
Ste 100
Burlington,VT05401
03-6010787 501c3 34,498 0 N/A N/A Participant Exchanges
(10) Duke University
PO Box 602651
Charlotte,NC28260
56-0532129 501c3 135,940 0 N/A N/A Participant Exchanges
(11) University of Virginia
PO Box 400195
Charlottesville,VA22904
54-6001796 501c3 105,098 0 N/A N/A Participant Exchanges
(12) International Rescue Committee
122 East 42nd Street
New York,NY10168
13-5660870 501c3 474,145 0 N/A N/A Participant Exchanges
(13) College of DuPage
425 Fawell Blvd
SRC 2130
Glen Ellyn,IL60137
36-2594972 Gov't 17,491 0 N/A N/A Participant Exchanges
(14) Mississippi Valley State University
14000 HWY 82W 7265
Itta Bena,MS38941
64-6001395 Gov't 28,488 0 N/A N/A Participant Exchanges
(15) Montana State University - Billings
1500 University Dr
Billings,MT59101
81-6001642 Gov't 6,012 0 N/A N/A Participant Exchanges
(16) Worcester State University
486 Chandler Street
Worcester,MA01602
04-2760551 Gov't 8,782 0 N/A N/A Participant Exchanges
(17) International Focus Inc
3700 National Dr 214
Raleigh,NC27612
56-1597928 501c3 27,864 0 N/A N/A Participant Exchanges
(18) GlobalJax Inc
100 Festival Park Avenue
Jacksonville,FL32202
59-3032070 501c3 29,168 0 N/A N/A Participant Exchanges
(19) Chico State Enterprises
25 Main Street
Suite 103
Chico,CA95928
68-0386518 501C3 69,357 0 N/A N/A Participant Exchanges
(20) Utah Council for Citizen Diplomacy
1840 South 1300 East
Salt Lake City,UT84105
87-6128308 501c3 17,008 0 N/A N/A Youth Program
(21) NSHE Board of Regents
College of Southern Nevada
3200 East Cheyenne Ave NLV F109
North Las Vegas,NV89030
88-6000024 Gov't 10,538 0 N/A N/A Participant Exchanges
(22) Centralia College
600 Centralia College Blvd
Centralia,WA98531
91-6072664 Gov't 17,739 0 N/A N/A Participant Exchanges
(23) Research Foundation for The State University of New York
230 West 41st Street
New York,NY10036
13-1988190 501C3 5,924 0 N/A N/A Participant Exchanges
(24) Drake University
2507 University Ave Old Main 324
Des Moines,IA50311
42-0680460 501C3 7,156 0 N/A N/A Participant Exchanges
(25) University of Washington
4300 Roosevelt Way NE
Box 354965
Seattle,WA98105
91-6001537 Gov't 7,771 0 N/A N/A Participant Exchanges
(26) Baldwin Wallace University
275 EASTLAND ROAD
BEREA,OH44017
34-0714629 501C3 19,557 0 N/A N/A Participant Exchanges
(27) Northern Arizona University
Office of Sponsored Projects
PO Box 4130
Flagstaff,AZ860114130
74-2579628 Gov't 26,162 0 N/A N/A Participant Exchanges
(28) Sinclair Community College
444 West Third Street
Dayton,OH45402
31-0723444 Gov't 10,288 0 N/A N/A Participant Exchanges
(29) University of Florida
Suite 1250 E Campus Office BLDG
PO Box 113201
Gainesville,FL32611
59-6002052 Gov't 16,290 0 N/A N/A Participant Exchanges
(30) The Tutorial Center
208 Pleasant Street
Bennington,VT05201
03-0233583 501C3 26,845 0 N/A N/A Education
(31) Albany State University
504 College Dr
Albany,GA31705
58-6001996 Gov't 14,110 0 N/A N/A Participant Exchanges
(32) Central State University
1400 Brush Row Road
Wilberforce,OH45384
31-0675386 Gov't 13,496 0 N/A N/A Participant Exchanges
(33) The College of New Jersey
2000 Pennington St
Ewing,NJ086280718
22-2797398 Gov't 5,766 0 N/A N/A Participant Exchanges
(34) Heartland Community College
1500 West Raab Road
Normal,IL61761
37-1271517 Gov't 15,431 0 N/A N/A Participant Exchanges
(35) Indiana University
107 S Indiana Avenue
Bloomington,IN47405
35-6001673 501c3 5,854 0 N/A N/A Participant Exchanges
(36) Marian University
3200 Cold Spring Road
Indianapolis,IN46222
35-0868175 501C3 12,747 0 N/A N/A Participant Exchanges
(37) New College of Florida
5800 Bay Shore Road
Sarasota,FL34243
90-0057281 Gov't 9,895 0 N/A N/A Participant Exchanges
(38) NC State University
Campus Box 7205
Raleigh,NC27695
56-6000756 Gov't 5,230 0 N/A N/A Participant Exchanges
(39) North Park University
3225 W FOSTER AVE
Chicago,IL60625
36-1557840 501C3 17,257 0 N/A N/A Participant Exchanges
(40) State of Oklahoma
7777 South May Avenue
Oklahoma City,OK731594444
73-1556390 Gov't 21,820 0 N/A N/A Participant Exchanges
(41) St Norbert College
100 Grant Street
De Pere,WI54115
39-1399196 501C3 22,365 0 N/A N/A Participant Exchanges
(42) Erie Community College
4041 Southwestern Blvd
Orchard Park,NY14127
11-3682643 Gov't 10,480 0 N/A N/A Participant Exchanges
(43) Regents of the University of California Santa Barbara
3201 SAASB Building
Business and Financial Services
Santa Barbara,CA931062040
95-6006145 Gov't 9,899 0 N/A N/A Participant Exchanges
(44) Regents Of The University Of Colorado
1800 Grant Street
Suite 600
Denver,CO80203
84-6000555 Gov't 15,710 0 N/A N/A Participant Exchanges
(45) University of Hawaii
Office of Research Services
2440 Campus Road Box 368
Honolulu,HI96822
99-6000354 Gov't 14,916 0 N/A N/A Participant Exchanges
(46) University of Maine
Office of the Bursar
5703 Alumni Hall Room 100
Orono,ME04469
01-6000769 Gov't 25,696 0 N/A N/A Participant Exchanges
(47) UNIVERSITY OF PUERTO RICO-RIO PIEDRAS
18 Ave Universidad Ste 1801
San Juan,PR009252512
66-0433760 Gov't 13,147 0 N/A N/A Participant Exchanges
(48) University of South Alabama
307 University Blvd N
Mobile,AL36688
63-0477348 Gov't 16,264 0 N/A N/A Participant Exchanges
(49) University of Southern California
University Gardens Bldg
Suite 205
Los Angeles,CA900898006
95-1642394 501C3 26,960 0 N/A N/A Participant Exchanges
(50) Widener University Inc
One University Place
Chester,PA19013
23-1386178 501C3 19,136 0 N/A N/A Participant Exchanges
(51) Xavier University of Louisiana
1 Drexel Drive
PO Box 121
New Orleans,LA70125
72-0635884 501C3 5,168 0 N/A N/A Participant Exchanges
(52) University of Texas at Austin
110 Inner Campus Dr
Stop K5300
Austin,TX78712
74-6000203 501c3 45,400 0 N/A N/A Participant Exchanges
(53) Spring International Language Center
Gregson Hall 40B
1 University of Arkansas
FAYETTEVILLE,AR72701
84-0965936   58,544 0 N/A N/A Participant Exchanges
(54) New York University
105 East 17th Street
4TH FL 411
New York City,NY10003
13-5562308 501C3 776,010 0 N/A N/A Education
(55) Ethiopian Community Development Council Inc
901 S Highland St
Arlington,VA22204
52-1308986 501C3 141,824 0 N/A N/A Refugee Resettlement
(56) Rockefeller Philanthropy Advisors Inc
120 BROADWAY 3475
New York,NY10271
13-3615533 501C3 79,366 0 N/A N/A Refugee Resettlement
(57) National Center for Civic Innovation Inc
121 6TH AVENUE
New york,NY10013
02-0590588 501C3 179,425 0 N/A N/A Refugee Resettlement
(58) Boise State University
1910 University Drive
Boise,ID83725
82-0290701 Gov't 26,957 0 N/A N/A Participant Exchanges
(59) Bridgewater State University
131 Summer Street
Bridgewater,MA02325
04-3010428 Gov't 10,529 0 N/A N/A Participant Exchanges
(60) East Carolina University
1000 East 5th Street
Greenville,NC27858
56-6000403 Gov't 11,438 0 N/A N/A Participant Exchanges
(61) Juniata College
1700 Moore St
Huntingdon,PA16652
23-1352652 501C3 11,689 0 N/A N/A Participant Exchanges
(62) New Jersey City University
2039 John F Kennedy Blvd
Jersey City,NJ07305
22-2830882 Gov't 29,183 0 N/A N/A Participant Exchanges
(63) North Central College
30 North Brainard St
Naperville,IL60540
36-2169157 501C3 23,535 0 N/A N/A Participant Exchanges
(64) Northern Virginia Community College
3924 Pender Dr
Suite 181
Fairfax,VA22030
54-1268263 Gov't 7,399 0 N/A N/A Participant Exchanges
(65) Prairie View AandM University
700 University Drive
Prairie View,TX77446
74-6001078 Gov't 24,711 0 N/A N/A Participant Exchanges
(66) Savannah State University
3219 College Street
Savannah,GA31404
58-6002069 Gov't 5,299 0 N/A N/A Participant Exchanges
(67) Community College of Baltimore County
7200 Soilers Point Road
Baltimore,MD21222
52-1977456 Gov't 27,401 0 N/A N/A Participant Exchanges
(68) University of Alabama at Birmingham
801 5TH AVE SOUTH
Birmingham,AL35233
63-6005396 Gov't 18,034 0 N/A N/A Participant Exchanges
(69) World Chicago
78 East Washington
2nd Floor
Chicago,IL60602
36-3801521 501c3 16,834 0 N/A N/A Participant Exchanges
(70) Hollins University Corporation
7916 Williamson Road
Box 9658
Roanoke,VA24019
54-0506314 501C3 18,376 0 N/A N/A Participant Exchanges
(71) American Institute
714 Route 3
Holderness,NH03245
85-2497603   49,000 0 N/A N/A Education
(72) Miami Dade College
11011 SE 104th Street Room 9254
Miami,FL33176
59-1210485 Gov't 13,972 0 N/A N/A Participant Exchanges
(73) Bennett College
900 East Washington St
Greensboro,NC27401
56-0532296 501C3 26,956 0 N/A N/A Participant Exchanges
(74) Elizabeth City State University
1704 Weeksville Road
Campus Box 975
Elizabeth City,NC27909
56-1047680 Gov't 13,956 0 N/A N/A Participant Exchanges
(75) James Madison University
1031 SOUTH MAIN STREET MSC 5705
HARRISONBURG,VA22807
54-6001756 Gov't 22,619 0 N/A N/A Participant Exchanges
(76) Nebraska Wesleyan University General Fund and Federal Funds
5000 St Paul Ave
Lincoln,NE68504
47-0376524 501C3 14,320 0 N/A N/A Participant Exchanges
(77) North Dakota State University
NDSU DEPT 3100
PO BOX 6050
Fargo,ND58108
45-6002439 501C3 21,093 0 N/A N/A Participant Exchanges
(78) Riverside Community College District
Accounting Services AR
3801 Market St
Riverside,CA92501
33-0831357 501C3 19,532 0 N/A N/A Participant Exchanges
(79) University of Memphis
276 Administration Bldg
Memphis,TN38152
62-0648618 Gov't 18,758 0 N/A N/A Participant Exchanges
(80) University of Minnesota
University of Minnesota
Minneapolis,MN55455
41-6007513 Gov't 25,850 0 N/A N/A Participant Exchanges
(81) University of Texas at Arlington
219 West Main Street
Arlington,TX76010
75-6000121 Gov't 31,499 0 N/A N/A Participant Exchanges
(82) THE STATE OF WEST VIRGINIA
Main Office
PO Box 6201
Morgantown,WV26506
55-0665758 Gov't 34,462 0 N/A N/A Participant Exchanges
(83) Bellevue College
3000 Landerholm Circle SE
Bellevue,WA98007
91-0819265 Gov't 15,936 0 N/A N/A Participant Exchanges
(84) Central Georgia Technical College
80 Cohen Walker Drive
Warner Robins,GA31088
58-1839434 Gov't 18,914 0 N/A N/A Participant Exchanges
(85) Fayetteville Technical Community College
2201 Hull Road
Fayetteville,NC28303
56-0791849 Gov't 13,918 0 N/A N/A Participant Exchanges
(86) Georgia Gwinnett College
1000 University Center Lane
Ste B-2600
Lawrenceville,GA30043
27-0124698 Gov't 9,153 0 N/A N/A Participant Exchanges
(87) Madison Area Technical College
1701 Wright ST
Madison,WI53704
39-1086718 Gov't 11,272 0 N/A N/A Participant Exchanges
(88) Oregon State University
PO Box 1086
Corvallis,OR973391086
61-1730890 Gov't 9,881 0 N/A N/A Participant Exchanges
(89) Parkland Community College
2400 W Bradley Ave
Champaign,IL61821
37-0892090 Gov't 7,205 0 N/A N/A Participant Exchanges
(90) Regis College
235 Wellesley Street
Weston,MA02493
04-2104451 501C3 22,490 0 N/A N/A Participant Exchanges
(91) Rutgers The State University
33 Knightsbridge Road
2nd Floor East
Piscataway,NJ088543925
22-6001086 Gov't 53,671 0 N/A N/A Participant Exchanges
(92) Minnesota State Colleges and Universities
SCSU Business Services
720 Fouth Ave S
Saint Cloud,MN56301
41-1687554 Gov't 14,640 0 N/A N/A Participant Exchanges
(93) University of Alabama in Huntsville
301 Sparkman Drive
Huntsville,AL35899
63-0520830 Gov't 9,863 0 N/A N/A Participant Exchanges
(94) University of Kansas Center for Research Inc
2385 Irving Hill Road
Lawrence,KS66045
48-0680117 501C3 16,174 0 N/A N/A Participant Exchanges
(95) University of Maryland Baltimore County
1000 Hilltop Circle
Admin Building 4th Floor
Baltimore,MD21250
52-6002033 Gov't 38,317 0 N/A N/A Participant Exchanges
(96) University of Texas At San Antonio
One UTSA Circle
San Antonio,TX78249
74-1717115 Gov't 13,012 0 N/A N/A Participant Exchanges
(97) Ursinus College
Attn Paula Alvarez Tames CIP
601 E Main St
Collegeville,PA19426
23-1177930 501C3 8,605 0 N/A N/A Participant Exchanges
(98) Xavier University
3800 Victory Parkway - ML4531
CIncinnati,OH45207
31-0537516 501C3 18,063 0 N/A N/A Participant Exchanges
(99) Iowa Resource for International Service
2521 University Boulevard
Suite 123
Ames,IA50014
42-1394408 501c3 43,320 0 N/A N/A Participant Exchanges
(100) The Basketball Embassy
330 Callaghan Ave
San Antonio,TX78210
35-2586465 501C3 10,000 0 N/A N/A Youth Program
(101) Salve Regina University
100 Ochre Point Ave
Newport,RI02840
05-0259080 501C3 13,460 0 N/A N/A Education
(102) The University of Tulsa
800 S Tucker Drive
Tulsa,OK74104
73-0579298 501C3 12,298 1 N/A N/A Education
(103) Washington State University
240 French Administration Building
PO Box 641025
Pullman,WA99164
91-6001108 Gov't 13,799 2 N/A N/A Participant Exchanges
(104) ST Ambrose University
518 W Locust Street
Davenport,IA52803
42-0703280 501C3 10,380 3 N/A N/A Education
(105) Ohio State University
R McMunn 140 Enarson Cls Bldg
2009 Millikin Rd
Columbus,OH43210
31-6025986 Gov't 14,401 4 N/A N/A Education
(106) Franklin and Marshall College
415 Harrisburg Avenue
PO Box 3003
Lancaster,PA176032827
23-1352635 501C3 13,657 5 N/A N/A Education
(107) Abilene Christian University
1600 Campus Court
ACU Box 29120
Abilene,TX796999120
75-0851900 501C3 13,491 6 N/A N/A Education
(108) Western Kentucky University
1906 College Heights Blvd
No 11022
Bowling Green,KY42101
61-6055628 Gov't 19,031 7 N/A N/A Participant Exchanges
(109) Colorado Mountain College
802 Grand Avenue
Glenwood Springs,CO81601
84-0567768 Gov't 17,685 8 N/A N/A Participant Exchanges
(110) Oakland Community College
2480 Opdyke Rd
Bloomfield Hills,MI48304
38-1751522 Gov't 10,949 9 N/A N/A Participant Exchanges
(111) PAX Program of Academic Exchange
14 Willett Ave
Portchester,NY10573
02-0439252 501C3 6,250 10 N/A N/A Participant Exchanges
(112) Gulf Coast Citizen
150 W Maxwell St
Pensacola,FL32501
80-0249546 501C3 31,509 11 N/A N/A Youth Ambassadors Program
(113) Tulsa Global Alliance
700 North Greenwood Avenue
Tulsa,OK74106
73-1017401 501C3 17,410 12 N/A N/A Youth Ambassadors Program
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
111
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
2
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) Scholarships and aid -Experiment in International Living; Awards funded by temporarily restricted and endowed gifts of WL. 149 702,293 0 n/a n/a
(2) Small grants for individuals to participate in new program initiatives. 15 105,164 0 n/a n/a
(3) APDRS grant Scholarship 28 88,405 0 n/a n/a
(4) Scholarships and aid - International Honor Program and Custom Programs; Awards funded by temporarily restricted and endowed gifts of WL. 15 22,397 0 n/a n/a
(5) Scholarships and aid -SIT Graduate Institute; Awards funded by temporarily restricted and endowed gifts of WL. 17 19,644 0 n/a n/a
(6) Additional tuition/program fee assistance to participants of WL's enrollment based offerings is provided. Unlike awarded scholarships, tuition "discounting" is not funded by temporarily restricted or endowed gifts of WL. 100 437,987 0 n/a n/a
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Monitoring the use of grants to organizations in the US includes the following procedures: 1) obtain pre-award survey (for new grant recipients only); 2) obtain and review monthly or quarterly financial statements from recipients; 3) pay sub-recipient based on financial reports and operational cash-flow status of recipients; 4) review recipients' annual Uniform Guidance Audit reports; 5) review programmatic reports from recipients; and 6) conduct monitoring and evaluation to assess sub-recipient performance. World Learning offers grants and scholarships to US students based on several criteria, including need and demonstrated commitment to the SIT's mission. Financial Aid Office awards financial aid to qualifying students based on several criteria and donors restrictions. Furthermore, in collaboration with Accounts Receivable office, Financial Aid office monitors financial aid disbursements throughout the year.
Schedule I (Form 990) 2023



Additional Data


Software ID: 23018249
Software Version: v1.00


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1Carol Jenkins
CEO
(i)

(ii)
296,066
-------------
0
0
-------------
0
177,322
-------------
0
20,144
-------------
0
12,676
-------------
0
506,208
-------------
0
0
-------------
0
2Konstantin Lomidze
SVP Finance, CFAO
(i)

(ii)
276,881
-------------
0
0
-------------
0
810
-------------
0
14,868
-------------
0
39,568
-------------
0
332,127
-------------
0
0
-------------
0
3Sophia Howlett
President, SIT
(i)

(ii)
279,453
-------------
0
0
-------------
0
2,322
-------------
0
10,479
-------------
0
24,770
-------------
0
317,024
-------------
0
0
-------------
0
4Lisa Rae
SVP of Legal Affairs and General Counsel
(i)

(ii)
210,809
-------------
0
0
-------------
0
1,087
-------------
0
11,110
-------------
0
32,981
-------------
0
255,987
-------------
0
0
-------------
0
5Sravani Ghosh-Robinson
VP, Business Development
(i)

(ii)
165,335
-------------
0
5,000
-------------
0
1,558
-------------
0
9,097
-------------
0
34,133
-------------
0
215,123
-------------
0
0
-------------
0
6Anne Brnger
Vice President, Human Resources & IT
(i)

(ii)
173,052
-------------
0
9,000
-------------
0
1,600
-------------
0
9,450
-------------
0
21,920
-------------
0
215,022
-------------
0
0
-------------
0
7Said Graiouid
Provost and Dean of Faculty
(i)

(ii)
189,726
-------------
0
0
-------------
0
0
-------------
0
5,526
-------------
0
17,851
-------------
0
213,103
-------------
0
0
-------------
0
8Melissa M Oppenheimer
Vice President, Global Programs
(i)

(ii)
185,415
-------------
0
10,000
-------------
0
1,662
-------------
0
9,791
-------------
0
548
-------------
0
207,416
-------------
0
0
-------------
0
9Alexandre Lambert
Academic Director
(i)

(ii)
190,738
-------------
0
0
-------------
0
0
-------------
0
5,377
-------------
0
0
-------------
0
196,115
-------------
0
0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part II In accordance with the terms of her employment contract, a five-year retention bonus in the amount of $175,000 was paid to Carol Jenkins during the 2023 calendar year.
Schedule J (Form 990) 2023

Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods .......
     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 12 83,801 Market Price
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( Food & Beverage ) X 1 2,757 Actual amount paid
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2023)
Schedule M (Form 990) (2023)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I, Line 9 The organization is reporting the number of contributions in column (B).
Schedule M (Form 990) (2023)

Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Return Reference Explanation
Form 990, Part VI, Section B, Line 11b The complete IRS FORM 990 filing is prepared by management of World Learning and reviewed in detail (and signed) by contracted tax advisors. Prior to electronically filing with the IRS, a complete copy of the return is made available to all members of World Learning's Board of Trustees.
Form 990, Part VI, Section B, Line 12c World Learning's Corporate Secretary circulates the "FORM 990 DISCLOSURES QUESTIONNAIRE and ANNUAL CONFLICT OF INTEREST & RELATED PARTY QUESTIONNAIRE" (POLICY) forms to each Trustee annually, and also to Executive Committee members and key employees. The General Counsel reviews responses as needed with an eye towards any disclosures that could present an issue under the "POLICY." If an issue arises, General Counsel refers the matter to the Board Chairperson, who follows up on the matter in accordance with the "POLICY." Any person with a declared conflict will recuse themselves from all deliberations and decisions related to the conflicted transaction.
Form 990, Part VI, Section B, Line 15 Pursuant to the "POLICY ABOUT FIDUCIARY RESPONSIBILITY, CONFLICT OF INTEREST, INTERMEDIATE SANCTIONS AND DISCLOSURES," World Learning's Audit Committee, an independent committee that does not have any conflicts of interest with respect to compensation paid to the organization's executives, meets in executive session to review and approve the reasonableness of compensation for the President and CEO, along with all Officers and Senior Managers (VP level) of World Learning. Committee members who may have conflicts of interest or are otherwise not independent from WL due to a business relationship recuse themselves from this Committee vote. Surveys to which WL subscribes in order to assess the reasonableness of all executive compensation are provided, and include third-party benchmarking information in the form of compensation market conditions. This compensation review/approval process, an action item of the Audit Committee, is performed and documented annually.
Form 990, Part VI, Section C, Line 19 Governance documents, such as organizational by-laws and conflict-of-interest policy, are made available upon request to the Corporate Secretary of World Learning. Fiscal documentation, in the form of the organization's annual audited financial statements and 990 corporate tax filing, can be accessed on the organization's web site and are also made available upon request to the Finance Department of World Learning.
Form 990, Part XI, Line 9 Unrealized gain from translation of foreign currency balances and other foreign currency transactions: $262; Split Interest Agreements adjustment gain: $ 37,005 .
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)World Learning Angola
Rua 21 de Janeiro Q-5 Case 217
Barrio Morro Bento
Luanda,MunicipalitySamba  
AO
Cross cultural training AO     World Learning Inc
 
Yes
 
(2)Fundacion World Learning (Argentina)
Avda Del Liberator 498
Piso 3
Ciudad de Buenos Aires   C1001ABR
AR
Cross cultural training AR     World Learning Inc
 
Yes
 
(3)Centro del Programma Educational SIT (Panama)
Calle Alberto Oriol Tejada 374A
Ciudad del Saber
Clayton    
PM
Cross cultural training PM     World Learning Inc
 
Yes
 
(4)World Learning Samoa Charitable Trust
PO Box 9268
Apia    
WS
Cross cultural training WS     World Learning Inc
 
Yes
 
(5)Fundacion Privada World Learning (Spain)
Callejon de San Cecilio 13
Albaicin,Granada18010
SP
Cross cultural training SP     World Learning Inc
 
Yes
 
(6)World Learning Inc (Zanzibar)
PO Box 3040
Zanzibar    
TZ
Cross cultural training TZ     World Learning Inc
 
Yes
 
(7)World Learning Europe CIC
Lafone House Unit 19
The Leather Market 11-13 Weston Str
London,SE1 3ER  
UK
Education, sustainable development, and exchange UK     World Learning Inc
 
Yes
 
(8)World Learning Iceland ehf
Efstaleiti 5
103 Reykjavik
Reykjavik    
IC
Cross cultural training IC     World Learning Inc
 
Yes
 
(9)World Learning Chile
Bellavista No 1263
Recreo
Vina del Mar    
CI
Cross cultural training CI     World Learning Inc
 
Yes
 
(10)Yayasan World Learning Indonesia
Jl WR Supratman No 248
Kesiman-Kerthalangu
Bali    
ID
Cross cultural training ID     World Learning Inc
 
Yes
 
(11)Persatuan Pembelajaran Selangor Dan Kuala Lumpur
Kolej Karis Mas 4th Floor
Universiti Kebangsaan Malaysia
Bangi,Selangor43600
MY
Cross Cultural Training MY     World Learning Inc
 
Yes
 
(12)Fundacion World Learning Colombia
AV DANIEL LEMAITRE CL 32 8 21 ED
BANCO POPULAR OF 1306 BRR CENTRO H
CARTAGENA,BOLIVAR  
CO
Cross cultural training CO     World Learning Inc
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) World Learning India Private LTD

F-301 2nd Floor
Lado Sarai
New Delhi   110030
IN
Cross cultural training IN World Learning Inc
 
C 567,619 825,168 99.97 % Yes  
(2) World Learning Australia Pty Ltd

20 Albert Street
Blackburn,Victoria3130
AS
Cross cultural training AS World Learning Inc
 
C 838,849 636,336 100 % Yes  
(3) World Learning SC

Callejon del Carmen 101
Colonia Centro
Oaxaca   68000
MX
Cross cultural training MX World Learning Inc
 
C 290,361 22,242 99.99 % Yes  
(4) The School for International Training (S Africa)

Intuthuko Junction
750 Francois Road
Cato Manor,Durban4091
SF
Cross cultural training SF World Learning Inc
 
C 1,018,481 161,825 100 % Yes  
(5) Association of World Learning in Switzerland

Business Center
Chemin du Canal 5
Nyon   1260
SZ
Cross cultural training SZ World Learning Inc
 
C 3,565,144 498,581 100 % Yes  
(6) World Learning Saudi Arabia for Training

3141 Anas Bin Malek Street
Al Malqa
Riyadh    
SA
Training SA World Learning Inc
 
C 225,800 88,852 100 % Yes  
(7) Charitable Remainder Unitrust (1)

75 State St
Boston,MA02109
CRUT MA World Learning Inc
 
T       Yes  
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) Fundacion World Learning (Argentina)

p 1,416,927 Actual expense reimbursement
(2) Centro del Programma Educational SIT (Panama)

p 542,202 Actual expense reimbursement
(3) World Learning Samoa Charitable Trust

p 332,005 Actual expense reimbursement
(4) Fundacion Privada World Learning (Spain)

p 459,891 Actual expense reimbursement
(5) Association of World Learning in Switzerland

p 3,302,577 Actual expense reimbursement
(6) World Learning Inc (Zanzibar)

p 310,055 Actual expense reimbursement
(7) World Learning India Private LTD

p 654,615 Actual expense reimbursement
(8) World Learning Australia Pty Ltd

p 1,141,944 Actual expense reimbursement
(9) World Learning SC

p 286,104 Actual expense reimbursement
(10) The School for International Training (S Africa)

p 1,014,741 Actual expense reimbursement
(11) World Learning Iceland ehf

p 707,557 Actual expense reimbursement
(12) World Learning Chile

p 591,078 Actual expense reimbursement
(13) Yayasan World Learning Indonesia

p 360,124 Actual expense reimbursement
(14) Fundacion World Learning Colombia

p 12,263 Actual expense reimbursement
(15) World Learning Saudi Arabia for Training

p 225,800 Actual expense reimbursement
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


Software ID: 23018249
Software Version: v1.00